TDS Return & Payment Due Date For FY 2025-26

The person who deducts tax at source must deposit the tax deducted to the government and file TDS returns before the specified due date. The due date for depositing TDS amount is usually the 7th of the next month whereas the due date for filing returns is the last day of the month following the end of the respective quarter. 

In this article, we will learn about the different due dates pertaining to TDS.  

Forms for Filing TDS Returns

• However, if tax is deducted at source under Sections 194-IB and 194M the deductor shall furnish a challan-cum-statement in Form 26QB, Form 26QC and Form 26QD, respectively. 
• The deductor should provide the challan-cum-statement within 30 days from the end of the month in which TDS is deducted. As an exception, no return is required separately in such cases.

TDS Due Dates

TDS Payment Due Dates

• TDS for the month should be deposited to the government by the 7th of the subsequent month. 
• However, for the month of March, the due date for TDS payment to the government is extended to April 30th. 
• The dates for depositing TDS amount for the Financial Year 2025-26  is shown in the below table-

*For the government deductors, making the TDS via book entry (Treasury Challan) should be deposited on the same day of deduction, whereas for March month by 7th of April.

TDS Return Due Dates

• TDS deducted and remitted to the government during the quarter should be filed as TDS statement to the government.
• Due date for filing TDS returns is the last date of the next month of the quarter.
• However, for the last quarter (Jan- Mar), the due date is 31st May,2026.

The below table shows the due date for filing TDS returns for the Financial Year 2025-26.

Due Date for TDS Payment of March 2025

The due dates for TDS payment for Q4 of FY 2024-25 is given below.

The due dates for return filing for Q4 of FY 2024-25 is given below.

Penalty for Late Filing of TDS/TCS Returns

Late Filing Fee (Sec 234E)

• Under Section 234E, a fee of Rs. 200 for every day would be charged for late furnishing of TDS/TCS statements from the due date of furnishing of the statements till the date of furnishing of the statements. 
• The total amount of the fee cannot exceed the total amount of TDS or TCS.

Illustration

Say that you have deducted TDS of Rs 5000 on 13th May 2025 and you file the return for Q1 on 17th November 2025 instead of the due date 31st July 2025.

The delay is 109 days counting from 1st August 2025 to 17th November 2025.

Then the calculation comes out to Rs 200 x 109 days = Rs 21,800, but since this amount is greater than TDS Rs. 5,000, you will have to pay only Rs. 5,000 as the late filing fee.

In addition to this, you also have to pay interest for delay in deposit of TDS which is covered in the next section.

Penalty (Sec 271H)

• Person who fails to file the TDS/TCS statement within the due date may have to pay a penalty ranging from Rs 10,000 to Rs 1 lakh. 
• The penalty under this section is in addition to the late filing fee u/s 234E. 
• This section will also cover the cases of incorrect filing of TDS returns.

No penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if the following conditions are satisfied:

• The tax deducted/collected at source is paid to the credit of the Government.
• Late filing fees and interest (if any) is paid to the credit of the Government.
• The TDS/TCS return is filed before the expiry of a period of one year from the due date specified on this behalf.

Interest on Late Deposit of TDS

Note: 

1. The above interest should be paid before filing of TDS return.
2. The interest is to be calculated on a monthly basis and not on the number of days i.e. part of a month is considered as a full month.

Under Section 201(1A), in case of late deposit of TDS after deduction, you have to pay interest. Interest is calculated at the rate of 1.5% per month from the date on which TDS was deducted to the actual date of deposit. 

Final Word

It is always advisable to adhere to due dates and comply with the necessary statutory requirements accordingly. Non compliance may lead to adverse consequences, sometimes might even lead to severe penalty and imprisonments